AICPA ENGAGE 2018


EST1814 - Navigating the Portability Rules


Jun 12, 2018 9:30am ‐ Jun 12, 2018 10:20am

Standard: $49.00

Description

Portability is a game changer. This session will cover the requirements and technical aspects of making the election, how to prepare Form 706 when making the election, compare portability to using conventional credit shelter trusts, QTIP trusts and QDOTs, state tax issues and basis issues.

Learning objectives:

• Learn how to decide whether making the portability election will benefit the estate compared to other planning techniques.

• Learn how to complete Form 706 to elect portability.

Speaker(s):

  • Jordon N. Rosen, CPA, MST, AEP®, Director, Estates and Trusts, Belfint, Lyons & Shuman, P.A.
Tags: EST

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